Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands raised for the Assessment Years 2013-14 and 2014-15 - The order u/s 220(6) as well as the intimation u/s 245 was issued by the same Assessing Officer - There was no say from the superior authority - set off allowed - HC
Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands raised for the Assessment Years 2013-14 and 2014-15 - The order u/s 220(6) as well as the intimation u/s 245 was issued by the same Assessing Officer - There was no say from the superior authority - set off allowed - HC
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